REGISTERED NUMBER: 07327357 (England and Wales)

EFFICACIOUS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

1,657

975

Investments

5

8,792

30

10,449

1,005

CURRENT ASSETS

Debtors

6

29,893

38,768

Cash at bank

8,525

10,000

38,418

48,768

CREDITORS

Amounts falling due within one year

7

25,444

24,246

NET CURRENT ASSETS

12,974

24,522

TOTAL ASSETS LESS CURRENT LIABILITIES

23,423

25,527

CREDITORS

Amounts falling due after more than one year

8

-

(2,500

)

PROVISIONS FOR LIABILITIES

(315

)

(244

)

NET ASSETS

23,108

22,783

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

23,008

22,683

23,108

22,783

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 March 2026 and were signed by:

Mr L D Sheppard - Director

1.	STATUTORY INFORMATION

Efficacious Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07327357

Registered office:

7-8

Portmill Lane

Hitchin

Hertfordshire

SG5 1DJ

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The directors have a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

3,199

Additions

1,735

At 31 July 2025

4,934

DEPRECIATION

At 1 August 2024

2,224

Charge for year

1,053

At 31 July 2025

3,277

NET BOOK VALUE

At 31 July 2025

1,657

At 31 July 2024

975

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 August 2024

30

Additions

8,762

At 31 July 2025

8,792

NET BOOK VALUE

At 31 July 2025

8,792

At 31 July 2024

30

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12,598

15,599

Other debtors

17,295

23,169

29,893

38,768

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,500

3,000

Taxation and social security

20,554

19,071

Other creditors

2,390

2,175

25,444

24,246

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

2,500

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

2025

2024

£

£

Mr L D Sheppard

Balance outstanding at start of year

17,302

11,000

Amounts advanced

64,785

17,302

Amounts repaid

(68,432

)

(11,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

13,655

17,302

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £54,465 were paid to the director .

At the balance sheet date, the director owed the company £13,655 (2024: £17,302).

Interest at the official HMRC rate has been charged on this loan, which was repaid after the year end.

Safety Mundo Limited

A company in which L Sheppard is director and shareholder.

During the year, sales of £16,800 (2024 - £10,500) were made to the related party.

At the balance sheet date, the related party was owed £3,000 (2024 - £10,800).

Stackpole Europe Limited

A company in which L Sheppard is director.

During the year, sales of £18,400 (2024 - £19,433) were made to the related party.

At the balance sheet date, the related party was owed £3,600 (2024 - £NIL).

VTM Aventura Limited

A company in which L Sheppard is director.

During the year, sales of £36,900 (2024 - £26,000) were made to the related party.

At the balance sheet date, the related party was owed £6,000 (2024 - £4,800).